Lupo Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on machine$-$hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine$-$hours $30,200$

Total fixed manufacturing overhead cost $ $120,800$

Variable manufacturing overhead per machine$-$hour $ $6$

Recently, Job T$687$ was completed with the following characteristics:

Number of units in the job $10$

Total machine$-$hours $40$

Direct materials $ $710$

Direct labor cost $ $1,410$

The amount of overhead applied to Job T$687$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$80\mathrm{.}00$

$$120\mathrm{.}80$

$$400\mathrm{.}00$

$$500\mathrm{.}80$